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2023 (10) TMI 1049 - AT - CustomsLevy of penalty u/s 112 A of the Customs Act 1962 - import of 475 cartons containing artificial flowers, photo frames, fancy mirrors etc. - goods imported by resorting to undervaluation - wilful mis-declaration - HELD THAT:- No acts of omission or commission, which would render the goods liable for confiscation have been alleged or proved on the part of the appellant. No charge of abetment is also evidenced against the appellant. Penalty imposed on the appellant is set aside - Appeal allowed.
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